At a Lump-Sum Cost of $48,000, Sealy Company Recently Purchased

At a lump-sum cost of $48,000, Sealy Company recently purchased the following items for resale: $$\begin{array} { c c c } \text { Item }& \text { No. of Items Purchased } & \text { Resale Price Per Unit } \\ \hline\mathrm { M }& 4,000 & \$ 2.50 \\\mathrm { N } & 2,000 & 8.00 \\\mathrm { O }& 6,000 & 4.00\end{array}$$ The appropriate cost per unit of inventory is:
$~~~ ~$$\underline{\text{ M }}$$~~~~~~~~$$~~~~~~~~$$\underline{\text{ N }}$ $~~~~~~~~$$~~~~~~~~~~$$\underline{\text{O }}$

A) $2.50 $~~~~~~~~$ $8.00 $~~~~~~~~$$~~~~~~~~$ $4.00
B) $2.07 $~~~~~~~~$ $13.24 $~~~~~~~~$$~~~~~~~~$ $2.21
C) $2.40 $~~~~~~~~$ $7.68 $~~~~~~~~$$~~~~~~~~$ $3.84
D) $4.00 $~~~~~~~~$ $4.00 $~~~~~~~~$$~~~~~~~~$ $4.00